{"id":21392,"date":"2021-09-11T15:07:30","date_gmt":"2021-09-11T09:37:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/device-driven-india-p-ltd-v-cit-2021-279-taxman-302-ker-hc\/"},"modified":"2022-02-09T06:27:55","modified_gmt":"2022-02-09T00:57:55","slug":"device-driven-india-p-ltd-v-cit-2021-279-taxman-302-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/device-driven-india-p-ltd-v-cit-2021-279-taxman-302-ker-hc\/","title":{"rendered":"Device Driven (India) (P) Ltd. v. CIT (2021) 279 Taxman 302\/ 208 DTR 413\/ 323 CTR 333 (Ker.)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that the Commission paid to non-resident by\u00a0 an Indian company for effecting export of software to foreign buyers was by way of fee for technical services payable for purpose of making or earning income from a source outside India is\u00a0 not taxable in India\u00a0 hence not liable to deduct tax at source. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Commission paid-Export of software-Not liable to deduct tax at source-DTAA-India-Switzerland. [S. 5(2), 9(1)(vii), 195,  Art. 12]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-21392","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5z2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21392","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=21392"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21392\/revisions"}],"predecessor-version":[{"id":24774,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21392\/revisions\/24774"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}